1.

RASIO LIKUIDITAS

A RASIO LANCAR (CURRENT RATIO)

= CURRENT ASSETS
CURRENT LIABILITIES

= 3,660
2,357

= 1.55
= 155%

Artinya :

B RASIO CEPAT (QUICK RATIO)

= CURRENT ASSETS - INVENTORY

CURRENT LIABILITIES

= 3,660 - 886
2,357

= 1.18
= 118%
Artinya :

C RASIO KAS (CASH RATIO)

= CASH EQUIVALEN
CURRENT LIABILITIES

= 1,040
2,357

= 0.44
= 44%
Artinya :

D RASIO PERPUTARAN KAS (CASH TURN OVER)

= NET SALES
NET WORKING CAPITAL (CURRENT ASSETS - CURRENT LIABILITIES)

= 7,115
3,660 - 2,357

= 5.46
 = 546%
Artinya :

2. RASIO SOLVABILITAS

A DEBT TO ASSETS RATIO (DEBT RATIO)

= TOTAL DEBT
TOTAL ASSETS

= 4,647
7,455

= 0.62
= 62%
Artinya :

B DEBT TO EQUITY RATIO (DER)

= TOTAL DEBT
TOTAL EQUITY

= 4,647
2,808

= 1.65
= 165%
Artinya :

C LONG TERM DEBT TO EQUITY RATIO (LTDtER)

= LONG TERM DEBT

TOTAL EQUITY

= 1,224
2,808

= 0.44
= 44%
Artinya :

D TIMES INTEREST EARNED (TIE)

= EARNINGS BEFORE INTEREST & TAX

INTEREST EXPENSES

=
 = #DIV/0!
= #DIV/0!
Artinya :

E FIXED CHARGE COVERAGE (FCC)

= EARNINGS BEFORE TAX + INTEREST EXPENSES + RENT LIABILITIES/LEASE

INTEREST EXPENSES + RENT LIABILITIES/LEASE

= #DIV/0!
= #DIV/0!
Artinya :

3. RASIO AKTIVITAS

A PERPUTARAN PIUTANG (RECIVABLE TURNOVER)

= SALES CREDIT/TOTAL SALES/NET SALES

AVERAGE OF RECEIVABLE (BEGINNING RECEIVABLE + ENDING OF RECEIVABLE)
2

= 7,115
1,599 + 1,600
2
= 4.45
= 445%
Artinya :

B HARI RATA-RATA PENAGIHAN PIUTANG (DAYS OF RECEIVABLE)

= AMOUNT DAYS OF YEAR

RECEIVABLE TURNOVER

= 365 HARI
4.45

= 82.05446
Artinya :

C PERPUTARAN PERSEDIAAN (INVENTORY TURNOVER)

= SALES CREDIT/TOTAL SALES/NET SALES

AVERAGE OF INVENTORY (BEGINNING INVENTORY + ENDING OF INVENTORY)
 2

= 7,115
988 + 886
2
= 7.59
= 759%
Artinya :

D HARI RATA-RATA PERSEDIAAN DI GUDANG (DAYS OF WAREHOUSE INVENTORY)

= AMOUNT DAYS OF YEAR

INVENTORY TURNOVER

= 365 HARI
7.59

= 48.06817
Artinya :

E PERPUTARAN MODAL KERJA (WORKING CAPITAL TURNOVER)

= NET SALES
AVERAGE OF WORKING CAPITAL (BEGINNING WORKING CAPITAL + ENDING WORKING CAPITAL)
2

NET SALES
= AVERAGE OF WORKING CAPITAL (BEGINNING WORKING CAPITAL + ENDING WORKING CAPITAL)
2

= 7,115
988 + 886
2
= 7.59
= 759%
Artinya :